How Will AASB S2 Improve Investor Confidence In Climate Data

Wed, 17 Sep 2025 12:57:34 +0000

Climate risk has become one of the most pressing issues for global markets, and investors increasingly demand transparent and reliable climate-related disclosures. In response, new sustainability standards are emerging worldwide to create consistency and comparability in climate data reporting. Within Australia, the Australian Accounting Standards Board (AASB) has introduced AASB S2, which is modeled on the International Sustainability Standards Board (ISSB) framework. This standard aims to provide a structured approach to climate-related disclosures, ensuring that investors have access to decision-useful data. By improving the quality, clarity, and reliability of climate disclosures, AASB S2 is set to significantly enhance investor confidence.